ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

69B read with section 115BBE could not be invoked so as to make addition on account of said surrendered amount treating it as unexplained investment.  [2024] 158 taxmann.com 679 (Amritsar-Trib.)[06.12.2023]: it was held that Where assessee claimed that entire amount of excess cash found from business premises was generated from undisclosed sale of medicine, since 12 Life

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

68 or 69A, excess stock is covered u/s 69 or 69B,\nconstruction of Shed/Godown is covered u/s 69B or 69C and advances made\nto Sundry Parties is covered u/s 69, 69B or 69D is like an open ended\nhypothesis which is not supported by any specific finding that the matter\nshall fall under which of the specific sections

RITU ROAD LINES,JODHPUR vs. DCIT, CENTRAL CIRCLE-02, JODHPUR

Appeal of the assessee is Partly Allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.34/Jodh/2023 िनधा"रण वष" / Assessment Year : 2018-19 Ritu Road Lines, The Dcit, Plot No.12-14, Nakoda V Central Circle-2, Jodhpur. Industrial Area, Basni, S Jodhpur – 342001. Pan: Aaafr9440D Appellant/ Assessee Respondent/ Revenue Assessee By Shri Amit Kothari – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 16/08/2023 Date Of Pronouncement 08/11/2023

section 68, 69, 69A, 69B, 69C and 69D. Therefore, we uphold Assessing Officer’s action of invoking provisions of section

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made

ACIT, JODHPUR vs. M/S. HASWANI HANDICRAFTS, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P

69B and making addition separately. Addition so made is deleted and 7 ITA 235/Jodh/2017 ACIT Vs M/s Haswani Handicrafts. the AO is directed to treat the impugned stock as profits of business and re-compute the total income accordingly.” In view of the above facts and circumstances and considering the decision of the Hon’ble Jurisdictional High Court in assessee